2003 (7) TMI 415 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi reviewed a case involving the seizure of copper ingots without proper documentation. The tribunal found that the appellants, an SSI unit, were exempt from duty under Notification No. 16/97 and had not exceeded the prescribed limit. The tribunal set aside the confiscation of goods and reduced the penalty to Rs. 5,000, allowing the appeal.